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И p p & & ш И И И & d p & p & ч   p p p p & ч И М И t Ч p p ч & м а/pџQ5С   . п AMERICAN BAR ASSOCIATION
SECTION OF TAXATION
TIME \@ "MMMM d, yyyy" September 4, 2001
Pursuant to the request of the American Bar Association Commission of Multijurisdictional Practice, the Section of Taxation submits the following:
Lawyers are engaging in multijurisdicational practice on a regular and continuous basis, subject, of course, to issues of unauthorized practice where they are not admitted to practice in a particular jurisdiction.
A number of lawyers are engaged in specialties that, in effect, do not recognize state borders. You saw that in the comments of the above-referenced sections, and we certainly see that in the Federal Income Tax practice of the members of the Section of Taxation.
The point was made in the San Diego hearings by Peter Ehrenhaft, of your Commission, that the proper analogy may be to the receipt of a driver's license from a state, so that once the person has the driver's license, he or she may drive in another state, so long as he or she does not violate the laws of that state. In our view, that analogy is appropriate. This, of course, militates for a national system, rather than a state-by-state system, and we are keenly aware that those in power at the state level are not ready, willing or able (at least in their own minds) to delegate their power to others, or to diffuse their power.
In summary, and with a view toward keeping this communication succinct (because we can use as the base for our response the longer written communications received by the Commission from a number of other Sections), we are firmly in favor of a recognition that multijurisdictional practice exists and the need to reconcile the issues so that the unauthorized practice of law is not used after the fact (i) to enable clients not to pay bills, (ii) to make claims against lawyers for malpractice per se because of unauthorized practice of law or (iii) to enable lawyers in one jurisdiction to prevent lawyers from another from practicing their specialty wherever their client requests.
In stating the foregoing summary, please be advised that we are not asking that the Code of Professional Responsibility be emasculated, because, under many circumstances, knowledge of the state laws, rules and regulation s of the state court system is imperative; thus, it is the lawyer's responsibility to determine whether he or she is violating that Code in practicing in the jurisdiction. rather, within that context, the state borders should not be utilized to prevent what in many cases is truly a national or regional practice, not an in-state practice.
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